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Baguio Green Group Ltd (1397) Ratios
Baguio Green Group Ltd Ratios
HK:1397's free cash flow for Q2 2026 was $73.77M. For the 2026 fiscal year, HK:1397's free cash flow was decreased by $-12.56M and operating cash flow was $86.32M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.62 | 1.34 | 1.19 | 1.08 | 1.20 |
| Quick Ratio | 1.61 | 1.33 | 1.18 | 1.06 | 1.15 |
| Cash Ratio | 0.55 | 0.24 | 0.07 | 0.07 | 0.12 |
| Solvency Ratio | 0.34 | 0.21 | 0.21 | 0.21 | 0.17 |
| Operating Cash Flow Ratio | 0.43 | 0.48 | 0.17 | 0.17 | 0.27 |
| Short-Term Operating Cash Flow Coverage | 3.90 | 3.25 | 0.53 | 0.46 | 0.69 |
| Net Current Asset Value | $ 233.74M | $ 127.67M | $ 42.30M | $ -29.13M | $ 7.43M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.09 | 0.12 | 0.22 | 0.25 | 0.24 |
| Debt-to-Equity Ratio | 0.17 | 0.29 | 0.59 | 0.66 | 0.56 |
| Debt-to-Capital Ratio | 0.15 | 0.22 | 0.37 | 0.40 | 0.36 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.03 | 2.46 | 2.73 | 2.65 | 2.31 |
| Debt Service Coverage Ratio | 2.80 | 1.48 | 0.75 | 0.66 | 0.57 |
| Interest Coverage Ratio | 23.32 | 7.23 | 5.57 | 9.12 | 6.97 |
| Debt to Market Cap | 0.11 | 0.30 | 0.64 | 0.93 | 0.60 |
| Interest Debt Per Share | 0.22 | 0.31 | 0.56 | 0.56 | 0.40 |
| Net Debt to EBITDA | -0.96 | -0.06 | 1.10 | 1.34 | 1.48 |
| Profitability Margins | |||||
| Gross Profit Margin | 9.51% | 7.24% | 8.86% | 8.42% | 8.56% |
| EBIT Margin | 4.15% | 2.79% | 3.28% | 4.19% | 2.57% |
| EBITDA Margin | 7.15% | 5.55% | 6.94% | 7.81% | 6.46% |
| Operating Profit Margin | 4.92% | 2.93% | 3.28% | 4.19% | 2.57% |
| Pretax Profit Margin | 4.71% | 2.53% | 2.69% | 3.63% | 1.71% |
| Net Profit Margin | 4.01% | 2.07% | 2.02% | 3.00% | 1.01% |
| Continuous Operations Profit Margin | 4.00% | 2.17% | 2.07% | 2.87% | 1.01% |
| Net Income Per EBT | 85.14% | 81.82% | 75.31% | 82.43% | 59.13% |
| EBT Per EBIT | 95.71% | 86.16% | 82.03% | 86.71% | 66.45% |
| Return on Assets (ROA) | 9.73% | 5.32% | 4.66% | 5.99% | 1.94% |
| Return on Equity (ROE) | 19.79% | 13.09% | 12.73% | 15.91% | 4.48% |
| Return on Capital Employed (ROCE) | 22.02% | 16.31% | 17.51% | 18.50% | 9.55% |
| Return on Invested Capital (ROIC) | 16.80% | 11.67% | 9.37% | 9.91% | 4.07% |
| Return on Tangible Assets | 9.81% | 5.37% | 4.70% | 5.99% | 1.94% |
| Earnings Yield | 20.38% | 20.28% | 16.45% | 27.54% | 6.25% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.20 | 4.63 | 3.81 | 3.83 | 4.12 |
| Payables Turnover | 50.66 | 57.11 | 44.08 | 44.67 | 36.10 |
| Inventory Turnover | 975.13 | 1028.85 | 704.31 | 144.78 | 69.58 |
| Fixed Asset Turnover | 11.88 | 11.20 | 8.39 | 5.63 | 5.58 |
| Asset Turnover | 2.43 | 2.57 | 2.30 | 2.00 | 1.93 |
| Working Capital Turnover Ratio | 10.41 | 17.92 | 31.24 | 34.48 | 16.58 |
| Cash Conversion Cycle | 63.36 | 72.80 | 88.13 | 89.59 | 83.81 |
| Days of Sales Outstanding | 70.19 | 78.83 | 95.90 | 95.23 | 88.68 |
| Days of Inventory Outstanding | 0.37 | 0.35 | 0.52 | 2.52 | 5.25 |
| Days of Payables Outstanding | 7.21 | 6.39 | 8.28 | 8.17 | 10.11 |
| Operating Cycle | 70.57 | 79.19 | 96.41 | 97.76 | 93.92 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.48 | 0.63 | 0.23 | 0.20 | 0.20 |
| Free Cash Flow Per Share | 0.36 | 0.55 | 0.11 | -0.12 | 0.02 |
| Dividend Paid and CapEx Coverage Ratio | 3.14 | 5.35 | 1.43 | 0.60 | 0.93 |
| Capital Expenditure Coverage Ratio | 4.20 | 7.50 | 1.86 | 0.62 | 1.11 |
| Operating Cash Flow Coverage Ratio | 2.30 | 2.21 | 0.44 | 0.37 | 0.53 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.10 | 0.04 | 0.05 | 0.07 |
| Free Cash Flow Yield | 31.56% | 85.64% | 15.54% | -26.39% | 4.14% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 5.00 | 4.93 | 6.08 | 3.63 | 15.99 |
| Price-to-Sales (P/S) Ratio | 0.20 | 0.10 | 0.12 | 0.11 | 0.16 |
| Price-to-Book (P/B) Ratio | 0.97 | 0.65 | 0.77 | 0.58 | 0.72 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 3.17 | 1.17 | 6.44 | -3.79 | 24.16 |
| Price-to-Operating Cash Flow Ratio | 2.41 | 1.01 | 2.97 | 2.33 | 2.42 |
| Price-to-Earnings Growth (PEG) Ratio | 0.06 | 0.27 | -0.40 | 0.01 | -0.22 |
| Enterprise Value Multiple | 1.80 | 1.78 | 2.87 | 2.73 | 3.98 |
| Enterprise Value | 311.49M | 256.44M | 464.21M | 382.48M | 327.33M |
| EV to EBITDA | 1.80 | 1.78 | 2.87 | 2.73 | 3.98 |
| EV to Sales | 0.13 | 0.10 | 0.20 | 0.21 | 0.26 |
| EV to Free Cash Flow | 2.07 | 1.13 | 10.43 | -7.43 | 38.49 |
| EV to Operating Cash Flow | 1.58 | 0.98 | 4.82 | 4.57 | 3.86 |
| Tangible Book Value Per Share | 1.17 | 0.98 | 0.87 | 0.81 | 0.69 |
| Shareholders’ Equity Per Share | 1.18 | 0.99 | 0.89 | 0.81 | 0.69 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.15 | 0.14 | 0.23 | 0.21 | 0.41 |
| Revenue Per Share | 5.84 | 6.27 | 5.61 | 4.32 | 3.07 |
| Net Income Per Share | 0.23 | 0.13 | 0.11 | 0.13 | 0.03 |
| Tax Burden | 0.85 | 0.82 | 0.75 | 0.82 | 0.59 |
| Interest Burden | 1.14 | 0.91 | 0.82 | 0.87 | 0.66 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.06 | 0.05 | 0.06 | 0.06 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.03 | 4.87 | 2.04 | 1.56 | 6.60 |
Currency in HKD
